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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:59

Retirement and nursing homes

Official textsdlegislature.gov

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64:06:02:59. Retirement and nursing homes. If tangible personal property or any product transferred electronically, including food, is furnished to residents by the operator of a retirement or nursing home, a taxable retail sale is made and the operator is subject to tax on those sales. Sales tax on food shall be calculated according to § 64:06:02:72 or upon actual charges.
Upon prior written approval the department may allow operators of retirement or nursing homes to pay sales tax passed on by suppliers in lieu of requiring operators to become licensed and pay sales tax directly to the department.

Last amended: Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-2 , 10-45-2.4 , 10-46-2 , 10-46-2.2.

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In this chapter (40 sections)
  1. 64:06:02:39 · Garage and service stations -- Resale
  2. 64:06:02:40 · Janitorial supplies and services
  3. 64:06:02:41 · Jewelers and watch repair
  4. 64:06:02:42 · Linen and towel supply
  5. 64:06:02:43 · Machine work
  6. 64:06:02:44 · Mattress rebuilding
  7. 64:06:02:45 · Oculists and ophthalmologists
  8. 64:06:02:46 · Repealed
  9. 64:06:02:47 · Repealed
  10. 64:06:02:48 · Repealed
  11. 64:06:02:49 · Repealed
  12. 64:06:02:50 · Pawnbrokers
  13. 64:06:02:51 · Pet grooming
  14. 64:06:02:52 · Photographers, photo developers, and finishers
  15. 64:06:02:53 · Practitioners in healing arts
  16. 64:06:02:54 · Repealed
  17. 64:06:02:55 · Repealed
  18. 64:06:02:56 · Repealed
  19. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  20. 64:06:02:58 · Repair services
  21. 64:06:02:59 · Retirement and nursing homes
  22. 64:06:02:60 · Shoe repairers
  23. 64:06:02:61 · Repealed
  24. 64:06:02:62 · Repealed
  25. 64:06:02:63 · Tire treading
  26. 64:06:02:64 · Upholsterers
  27. 64:06:02:65 · Sales to veterinarians
  28. 64:06:02:66 · Repealed
  29. 64:06:02:67 · Repealed
  30. 64:06:02:68 · Repealed
  31. 64:06:02:69 · Repealed
  32. 64:06:02:70 · Amusement devices -- Mechanical
  33. 64:06:02:71 · Repealed
  34. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  35. 64:06:02:73 · Hospitals -- Nontaxable charges
  36. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  37. 64:06:02:75 · Lodging establishments
  38. 64:06:02:76 · Specialty cleaners
  39. 64:06:02:78 · Computer services -- Software
  40. 64:06:02:79 · Computer services -- Software -- Prewritten programs
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